Bill > S1842

Introduced Session

This bill provides for a fair system to allow recipients of overpayments of homestead rebates or credits and homestead property tax reimbursements, to contest the overpayment, or seek a waiver of the overpayment, when the overpayment is made without any fault of the recipient. The bill describes the notice that must be provided by the Director of the Division of Taxation in the Department of the Treasury to the recipient explaining the right to contest an overpayment, and the right to request a waiver of the repayment when the recipient has not misrepresented or withheld any material fact in obtaining the reimbursement. In those circumstances, the bill also allows for a waiver of the recovery of an erroneous payment that the director must consider if the repayment would be contrary to principles of equity. The bill also provides that the recipient has the right to file a protest of a finding by the director that the overpayment must be repaid where there is a finding that the claimant misrepresented or withheld any material fact in obtaining the payments. After losing a contest concerning the overpayment in these circumstances, the bill allows a claimant to file a protest as is allowed by law currently when a State taxpayer files a protest against a State tax deficiency assessment.

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Joe Vitale (D)*, 

Introduced in the Senate, Referred to Senate Community and Urban Affairs Committee (on 02/28/2022)

Official Document